Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International


Excess Social Security and Tier 1 RRTA

Excess Social Security and Tier 1 RRTA

A taxpayer may have more than one employer and a combined income over the amount for the social security wage base. The wage base amount can be found in the tax form instructions. This means the taxpayer may have paid more social security tax than is required. If an employee exceeds this amount by working for more than one employer, the excess can be claimed on the return. This excess amount is entered on the applicable line in the Payments section of Form 1040 and is a refundable credit.

Tax software hint.

The excess Social Security and Tier 1 RRTA is computed automatically when all Forms W-2 are properly entered.